(a) Notwithstanding any provision of this code to the contrary, the sale of small arms and small arms ammunition, as those terms are defined in subsections (b) and (c) of this section, are exempted from the taxes imposed by this article and by 11-15A-1 et seq. of this code.
(b) "Small arms" means any portable firearm, designed to be carried and operated by a single person, including, but not limited to, rifles, shotguns, pistols, and revolvers, with no barrel greater than an internal diameter of .50 caliber or a shotgun of 10 gauge or smaller.
(c) "Small arms ammunition" means firearm ammunition designed for use in small arms.
Structure West Virginia Code
Article 15. Consumers Sales and Service Tax
§11-15-1. General Consumers Sales and Service Tax Imposed
§11-15-1a. Legislative Findings
§11-15-3. Amount of Tax; Allocation of Tax and Transfers
§11-15-4. Purchaser to Pay; Accounting by Vendor
§11-15-4a. Noncollection of Tax; Liability of Vendor
§11-15-4b. Liability of Purchaser; Assessment and Collection
§11-15-5. Total Amount Collected Is to Be Remitted
§11-15-6. Vendor Must Show Sale or Service Exempt; Presumption
§11-15-7. Tax on Gross Proceeds of Sales or Value of Manufactured, etc., Products
§11-15-7a. Tax on the Manufacture, Sale and Installation of Modular Dwellings
§11-15-8. Furnishing of Services Included; Exceptions
§11-15-8b. Nonresident Contractor--Registration, Bond, etc.
§11-15-8d. Limitations on Right to Assert Exemptions
§11-15-9a. Exemptions; Exceptions for Sales of Liquors and Wines to Private Clubs
§11-15-9e. Apportionment of Purchase Price; Existing Contracts Protected
§11-15-9f. Exemption for Sales and Services Subject to Special District Excise Tax
§11-15-9g. Exemption for Clothing, Footwear and School Supplies for Limited Period in the Year 2004
§11-15-9j. Direct Pay Permits for Health Care Providers
§11-15-9k. Annual Exemption for Purchases of Energy Efficient Products
§11-15-9l. Exemption for Sales of Clothing and Clothing Accessories by Tax-Exempt Organizations
§11-15-9m. Discretionary Designation of per Se Exemptions
§11-15-9q. Exemption for Sales by Schools and Volunteer School Support Groups
§11-15-9r. Exemption for Precious Metals
§11-15-9u. Exemption for Sales of Small Arms and Ammunitions
§11-15-10. Tax Paid by Ultimate Consumer
§11-15-11. Exemption for Certain Organizations
§11-15-12. Agreements by Competing Taxpayers
§11-15-13. Remittance of Tax When Sale on Credit
§11-15-14. When Separate Records of Sales Required
§11-15-15. Sales to Affiliated Companies or Persons
§11-15-16. Tax Return and Payment; Exception; Requiring a Combined Return
§11-15-17. Liability of Officers of Corporation, etc.
§11-15-18. Tax on Gasoline and Special Fuel; Section Repealed January 1, 2004
§11-15-18a. Receivership; Bankruptcy; Priority of Tax
§11-15-19. Other Times for Filing Returns
§11-15-20. Quarterly and Annual Returns
§11-15-21. Annual Return; Extension of Time
§11-15-22. Consolidated Returns
§11-15-23. Keeping and Preserving of Records
§11-15-25. Records of Nonresidents Doing Business in State
§11-15-26. Records of Tax Commissioner; Preservation of Returns
§11-15-30. Proceeds of Tax; Appropriation of Certain Revenues
§11-15-31. Construction and Severability